What a Thai full tax invoice must show

The required items#

These items come from s.86/4 of the Revenue Code. One tax invoice may cover several goods or services.

Head office, branch and the buyer's tax ID#

Notification No. 199 (dated 26 December 2556 (2013)), for tax invoices issued from 1 January 2558 (2015), adds three items:

If the buyer does not give the seller its tax ID or branch, the seller is not liable, but the buyer's input VAT on that invoice becomes non-creditable under s.82/5(2). When a branch hands over tax invoices issued by the head office, the invoice must state "สาขาที่ออกใบกำกับภาษีคือ …" (the branch issuing the tax invoice is …).

Language, currency and dates#

• Thai, or Thai and English in the same document. Any other foreign language needs the Director-General's approval.
• Thai baht, in Thai or Arabic numerals. A foreign currency needs the Director-General's approval.
• The date may write the month as a number, and the year in the Buddhist Era (พ.ศ.) or the Common Era (ค.ศ.).
• The tax invoice must be issued as soon as the VAT liability arises; when that is, see PP.30: who files the VAT return, and when.

Copies, sets and corrections#

• A copy must be marked "สำเนาใบกำกับภาษี" (copy of tax invoice).
• When the tax invoice is part of a multi-part set (for example tax invoice, receipt and delivery note) and is not the first sheet, every sheet must show "เอกสารออกเป็นชุด" (issued as a set).
• These words must be pre-printed or printed by the computer, not stamped.
• No strike-outs, erasures or overwriting on a full tax invoice: they make the buyer's input VAT non-creditable.
• Fuel stations and car-related services must show the vehicle's registration number.

How long to keep them#

Keep tax invoices and their copies at the establishment for at least 5 years from the date of issue. A business that ceases must keep them for a further 2 years.

Abbreviated tax invoices#

An abbreviated tax invoice (ใบกำกับภาษีอย่างย่อ, s.86/6) may be issued by a VAT-registered business selling at retail to consumers, or providing small-scale services to the public: shops, restaurants, hotels, repair shops, cinemas, fuel stations. It needs no approval, but agents may not issue one, and a full tax invoice must still be issued whenever the buyer asks for one. It shows:

• the words "ใบกำกับภาษีอย่างย่อ" in a prominent place;
• the seller's name or abbreviated name, and tax ID;
• the running number, and the book number if any;
• the name, type, category, quantity and value of the goods or services;
• the price, with a clear statement that VAT is included;
• the date of issue.

Issuing abbreviated tax invoices from a cash register (POS) needs the Director-General's approval first (Director-General's VAT Notification No. 46).

Debit notes and credit notes#

A debit note (ใบเพิ่มหนี้, s.86/9) and a credit note (ใบลดหนี้, s.86/10) count as tax invoices. The seller adds or reduces output VAT in the month it issues them; the buyer adds or reduces input VAT in the month it receives them. They are issued in the tax month of the event, or the next month for a necessary reason, and show:

• the words "ใบเพิ่มหนี้" or "ใบลดหนี้" in a prominent place;
• the issuer's name, address and tax ID, the buyer's name and address, and the date of issue;
• the original tax invoice's number and book number, the original value, the correct value, the difference and the VAT on the difference;
• a brief explanation of the reason.

Who may not issue tax invoices#

A business that is not VAT-registered may not issue tax invoices. One that issues them without the right becomes liable for the VAT shown on them.

Worked example#

A tax invoice for goods sold to a VAT-registered buyer:

The VAT is shown apart from the value, and because the buyer is VAT-registered its tax ID and branch are on the invoice. (The tax IDs in the example are made up.)

In Panya#

A credit sale in Panya prints as ใบส่งของ / ใบกำกับภาษี / ใบแจ้งหนี้ (Delivery note / Tax invoice / Invoice), with your company's name, address, tax ID and branch code from Setup. A branch code of 00000 prints as สำนักงานใหญ่ and any other as สาขาที่ and the code, for your company and for the customer, and a customer's tax ID gets a check-digit check. Credit and debit notes print the original tax invoice's number and date, its value, the correct value, the difference, its VAT and the reason. See Credit sales in the manual, Credit notes and Thai tax in Panya.

FAQ#

Can a Thai tax invoice use the Buddhist or the Common Era year?#

Either. The Revenue Department's tax invoice handbook says the month may be written as a number and the year in the Buddhist Era or the Common Era.

Is the seller at fault if the buyer gives no tax ID?#

No: the seller is not liable when the buyer did not provide its tax ID or branch. The buyer's input VAT on that invoice, however, becomes non-creditable under s.82/5(2).

Must a Thai tax invoice be in Thai?#

It must be in Thai, or in Thai and English in the same document, and in baht. Another foreign language or a foreign currency needs the Director-General's approval.

How long must tax invoices be kept?#

At least 5 years from the date of issue, at the establishment; a further 2 years if the business ceases.

Is a credit note a tax invoice?#

Yes. Credit notes and debit notes count as tax invoices: the seller adjusts output VAT in the month of issue, and the buyer adjusts input VAT in the month of receipt.

Sources#

• Tax invoice handbook, คู่มือใบกำกับภาษี (Revenue Department)
• Director-General's VAT Notification No. 199 (Revenue Department)
• Revenue Code ss.80–82/18, including s.82/5 (Revenue Department, in Thai)
• Revenue Code ss.86–86/14, tax invoices (statute mirror, drthawip.com)
• Revenue Code ss.82/9–82/10, debit and credit notes (statute mirror, drthawip.com)